Sections Contest Property disposition Common types Other types Governing doctrines Simultaneous death is a problem of inheritance which occurs when two people (sometimes referred to as commorientes) die at, or very near, the same time, and at least one of them is entitled to part or all of the other's estate on their death.
Under the common law, if there was any evidence whatsoever that one party had survived the other, even by a few moments, then the estates would be distributed in that order.
To alleviate problems of proving simultaneous death, many states in the United States have enacted the Uniform Simultaneous Death Act, which provides that each spouse will be treated as though they predeceased the other if they die within 120 hours of one another, unless a specific clause in the will deals with this particular possibility.
The family paid death duty twice, and Wilfred is counted as the second Baron Stamp though he held that title for only an instant.
[citation needed] It is HM Revenue and Customs's longstanding practice to apply a concessionary treatment for inheritance tax purposes in such cases which reduces the burden on surviving family members.